Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
The High Court considered a writ petition seeking extension of waiver of late fee under an Amnesty Scheme due to delayed filing of annual returns u/s N/N. 7/2023-CT, dated 31.03.2023 as amended by N/N. 25/2023-CT, dated 17.07.2023. The court directed the respondent to review the petitioner's representation and make a decision in line with the relevant notifications within three months from the date of receipt of the court's order.
The High Court considered a writ petition seeking extension of waiver of late fee under an Amnesty Scheme due to delayed filing of annual returns u/s N/N. 7/2023-CT, dated 31.03.2023 as amended by N/N. 25/2023-CT, dated 17.07.2023. The court directed the respondent to review the petitioner's representation and make a decision in line with the relevant notifications within three months from the date of receipt of the court's order.
Note: It is a system-generated summary and is for quick reference only.